Design and use of management control systems in team-based settingseffects on performance

  1. Laura Gómez Ruiz
Supervised by:
  1. David Naranjo-Gil Director

Defence university: Universidad Pablo de Olavide

Year of defence: 2013

  1. Pablo Brañas-Garza Chair
  2. Gloria Cuevas Rodríguez Secretary
  3. Victor S. Maas Committee member
  1. Financial Economics and Accounting

Type: Thesis

Teseo: 341435 DIALNET lock_openRIO editor


This dissertation investigates empirically how organizations may design and use management control systems in team-based settings. Furthermore, it investigates how management control systems relate to social identity lo influence team performance. Two features of management control systems are analyzed:the interactive control system, related to the style of use, and the group performance report, related to the design of control systems. The general hypothesis is that management control systems in team-based settings may enhance an autonomous motivation of team members. This motivation positively influences individual behavior and, therefore, team performance. The hypothesis is tested in two experimental studies among 288 students in Pablo Olavide University in Seville (Spain). Two mediating models are presented. The first model analyzes the indirect effect of the interactive control system and social identity on team performance, via individuals' autonomous motivation. The second model analyzes the direct and indirect effect of group performance report and social identity on team performance, via social comparison processes. Overall, support was found for the two models. This dissertation contributes lo the extant literature in severa! ways. First, it incorporales a type of individual motivation (the autonomous) on management accounting literature which differs from the externa! motivation, which has been traditionally analyzed. Secondly, it combines economic literature and social psychology literature lo provide new mediating models which relate the individuals' autonomous motivation with management control systems and team performance. Finally, this dissertation jointly analyzes management control systems and social identity, and how the relationship between them affects team performance.